As a tank which is utilized for the storage of hydrogen or the like, there is utilized a tank including an FRP layer formed by alternately laminating hoop layers and helical layers on the outer periphery of a liner (see e.g. Patent Document 1). The hoop layer is a layer formed by hoop-winding fibers (e.g. carbon fibers) (a winding way of winding the fibers around a tank trunk part almost vertically to a tank axis), and the helical layer is a layer formed by helically winding fibers such as carbon fibers (CF) (a winding way of winding the fibers up to a tank dome part almost in parallel with the tank axis) (see FIG. 2 of the present application). Moreover, there is also disclosed a tank which is an FRP housing formed by helically winding the fibers around the outer periphery of a mandrel and in which a phase of a reinforcing fiber bunch of each helical layer in a cylindrical member peripheral direction is shifted.